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TMI Blog2016 (5) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of the Rule/Act to evade the payment of duty. Therefore, the mensreea for imposing penalty is required - There is no such allegation against the appellant that they have not paid duty in time by way of fraud, collusion or any wilful misstatement or suppression of facts or contravention of any of the provisions of the Rule/Act with intend to evade payment of duty - penalty set aside - appeal allowed - decided in favor of appellant. - Appeal No.E/52404/2015-SM - FINAL ORDER NO. 60165/2016 - Dated:- 30-5-2016 - Mr.Ashok Jindal, Member (Judicial) Shri A.K. Raina, Consultant for the appellant Shri Vijay Kumar, A.R. for the respondent JUDGEMENT Per: Ashok Jindal The appellant is in appeal against the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said amount has been adjusted, nothing is required to be paid by the appellant and dropped proceedings against the appellant. The Revenue preferred an appeal before the Ld. Commissioner (Appeals) for imposing the penalty under Rule 25 of Central Excise Rules, 2002. The Ld. Commissioner (Appeals) relied on the decision of Paras Lubricants Ltd. [2012 (286) ELT 82 (Tri.-Mum.) imposed penalty on the appellant. Aggrieved with the said order, the appellant is before me. 3. Ld. Consultant appearing on behalf of the appellant submits that in the show cause notice, there is no allegation of mensreea against the appellant, therefore penalty under Rule 25 is not imposable on the appellant. To support this contention, he relied on the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or any excisable goods produced or manufactured or stored by him; or (c) engages in the manufacture, production or storage of any excisable goods without having applied for the registration certificate required under section 6 of the Act; or (d) contravenes any of the provisions of these rules or the notifications issued under these rules with intent to evade payment of duty, then, all such goods shall be liable to confiscation and the producer or manufacturer or registered person of the warehouse or a registered dealer, as the case may be, shall be liable to a penalty not exceeding the duty on the excisable goods in respect of which any contravention of the nature referred to in clause (a) or clause (b) or clause (c) or clause (d) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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